/sys$common/syshlp/helplib.hlb SET, ACCOUNTING, Qualifiers, /NEW_FILE  *Conan The Librarian (sorry for the slow response - running on an old VAX)

    Closes the current accounting file, and starts up a new version
    of it.

    The name of the new file depends on whether the logical name
    ACCOUNTNG is defined in your system logical name table.

    If this logical name is not defined, the SET ACCOUNTING command
    opens the file SYS$MANAGER:ACCOUNTNG.DAT.

    If this logical name is defined, the command opens the file
    that this logical name points to. If you omit the directory,
    SYS$MANAGER is the default, and if you omit the file type, .DAT
    is the default.

    The /NEW_FILE qualifier writes a file forward link record to the
    old file, and a file backward link record to the new file. These
    records contain the names of the old and new files respectively.